High Court Rulings
HC sets aside Adjudicating Authority's order passed after 9 months from conclusion of personal hearing, being prejudicial to assessee; Central Excise Authorities obligated to dispose off proceedings e
...View More Supply of goods to Export Oriented Unit qualifies as 'deemed export', Terminal Excise Duty (TED) refund available as per Para 8.3 r/w Para 8.4 of FTP 2009-14; Such refund covered by second part of par
...View More HC strikes down Para 8.3.6 of FTP 2009-14 Handbook of Procedures v.1 (HoP) and Para 7 declaration under Form ANF-8 as “ultra vires” the Foreign Trade (Development & Regulations) Act (F
...View More HC upholds "vires" of Rule 15(2) of CENVAT Credit Rules, 2004 imposing penalty on wrong credit availment / utilisation with duty evasion intention, in terms of Sec 11AC of Central Excise Act (Act); Ce
...View More HC reverses CESTAT order, interest leviable on wrongly availed input credit despite non-utilisation, under Rule 14 of CENVAT Credit Rules r/w Sec 11AB of Central Excise Act; Rejects assessee’s a
...View More Where goods partly sold to independent buyers and partly consumed captively, assessable value of captively consumed goods shall be ‘Transaction Value’; Rule 8 r/w Rule 9 of Valuation Rules
...View More Tribunal can order pre-deposit while remanding proceedings despite dispensation of such requirement by Commissioner (Appeals); Sec. 35C of Central Excise Act empowers Tribunal to confirm / modify / an
...View More HC grants partial waiver of pre-deposit, Tribunal must show indulgence while waiving pre-deposit, where subject matter of appeal results from re-opening of past years’ assessments / involves und
...View More Bombay HC denounces Mumbai Tribunal for dismissing appeal on grounds of non-compliance of pre-deposit order, where appeal already pending before HC; Where Tribunal grants partial dispensation of pre-d
...View More Providing infrastructural facilities to various concessionaires in retail store by assessee (Shoppers Stop), prima facie classifiable under Business Support Services (BSS), before introduction of &lsq
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